Category Archives: GST Judgments

GST on Recovery of Canteen Charges from Employees : Gujarat AAR

By | January 17, 2021

GST on Recovery of Canteen charges from Employees AUTHORITY FOR ADVANCE RULINGS, GUJARAT Amneal Pharmaceuticals (P.) Ltd., In re SANJAY SAXENA AND MOHIT AGRAWAL, MEMBER ADVANCE RULING NO. GUJ./GAAR/R/50 OF 2020 JULY  30, 2020 Satyajit. D. Naik for the Appellant. RULING   BRIEF FACTS 1. The applicant submitted that they are a 100% EOU, carrying out canteen facilities through third… Read More »

Entire Villa given on rent will be taxable in GST : AAR

By | August 10, 2020

AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA ISPRAVA Hospitality (P.) Ltd., In re MS. P. VINITHA SEKHAR AND A.A. CHAHURE, MEMBER NO. GST-ARA-52/2019-20/B-39 MARCH  17, 2020 PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act,2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and… Read More »

GST Turnover to include Interest from Saving A/c, PPF & Loan to friends : AAR

By | July 8, 2020

AUTHORITY FOR ADVANCE RULINGS, GUJARAT Shree Sawai Manoharlal Rathi, In re SANJAY SAXENA AND MOHIT AGRAWAL, MEMBER ADVANCE RULING NO. GUJ/GAAR/R/2020/10 APRIL  19, 2020 Hartik Vora and Sushil Kabra for the Applicant. RULING   BRIEF FACTS 1. The applicant has submitted that he is an individual having not engaged in any business. His receipts are only from savings, personal loans and advances… Read More »

File appeal not writ petition against confiscation order of goods & conveyance : HC

By | May 22, 2020

HIGH COURT OF GUJARAT Shiv Agro v. State of Gujarat J.B. PARDIWALA AND ILESH J. VORA, JJ. R/SPECIAL CIVIL APPLICATION NOS. 7046 TO 7048 OF 2020 MAY  11, 2020 D.K. Puj for the Petitioner. Ms. Manisha Lavkumar Shah and Ms. Gupta for the Respondent. ORDER J.B. Pardiwala, J. – As the issues raised in all the captioned writ applications are the same, those… Read More »

File Application for GST TRAN-1 committed errors with Nodal Officer : HC

By | May 16, 2020

File Application for GST TRAN-1 committed errors with Nodal Officer : HC HIGH COURT OF MADRAS Beauty Wares v. Assistant Commissioner of CT&CE, Coimbatore C. SARAVANAN, J. WRIT PETITION NO. 186 OF 2020 JANUARY  7, 2020 Jaikumar for the Petitioner. K.S. Ramasamy, CGSC for the Respondent. Prayer: Writ petition is filed under article 226 of the Constitution of… Read More »

Kerala Tax on Paper Lotteries Act, 2005 is unconstitutional & invalid: HC

By | May 16, 2020

Kerala Tax on Paper Lotteries Act, 2005 is unconstitutional & invalid: HC HIGH COURT OF KERALA State of Sikkim v. State of Kerala C.K. ABDUL REHIM AND T.V. ANILKUMAR, JJ. WA.NO. 648(E) OF 2008 APRIL  30, 2020 S.K. Bagaria, Sr. Adv., A. Kumar and Smt. G. Mini, Advs. for the Petitioner. C.E. Unnikrishnan and Pallav Shishodia, Sr. Advs. for the Respondent. JUDGMENT   Abdul Rehim,… Read More »

After job work finished goods were not exported but cleared to a DTA, No contravention of EXIM Policy : SC

By | May 16, 2020

After job work finished goods were not exported but cleared to a DTA, No contravention of EXIM Policy : SC SUPREME COURT OF INDIA Commissioner of Central Excise, Nagpur v. Universal Ferro & Allied Chemicals Ltd. S.A. BOBDE, CJI B.R. GAVAI AND SURYA KANT, JJ. CIVIL APPEAL NOS. 848-852 OF 2009 MARCH  6, 2020 B. Krishna Prasad,… Read More »